An enterpreneur is a person who combines relevant factors and new ideas with capital, people and other components of the entrepreneurial process. He organizes the entrepreneurial process, takes risk and responsibility in order of satisfying the consumer on the target market and certain market segments while returning the initial capital and continuously earning profits. Entrepreneurship is any activity that involves creativity, innovation, perseverance, consistency, reasonable risk-taking, responsibility, independence and other. Starting a new business or expanding an existing one requires preparing a detailed business project. The purpose of the thesis is to show the importance and benefits of developing a detailed business project. It shows market financial indicators, proving its profitability or unprofitability and giving an insight into all the relevnt aspects of the business justification and implementation of ideas. The project requires total investment of 100.000 € of which 75.000 € are required for permanent assets and 25.000 € for permanent working assets. From a total required investment, the owner disposes with 65.000 €, while 35.000 € is a bank loan for starting of a business. Market studies have shown that the project will be able to achieve revenues of 279.000 € in the first year, with net income of 13.640 €. In subsequent years, the projection shows that profits continued to grow. Analysis of the efficiency of the project has shown a high degree of opportunity for its realization.